A Company Using a Database Approach to Data Management Might

A company using a database approach to data management might not maintain a relational table for ACCOUNTS PAYABLE.Rather, accounts payable balances at any point in time could be computed as the difference between the relations for which of the following continuous events?

A) PURCHASE_ORDERS and INVENTORY_RECEIPTS
B) INVENTORY and INVENTORY_RECEIPTS
C) VALID_ INVOICES and INVENTORY_RECEIPTS
D) VALID_ INVOICES and CASH_DISBURSEMENTS

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